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advance deposit to respondent. Prior to the $31,000 remittance,
petitioner had not filed an estimated return or made estimated
payments of his Federal tax. More significantly, petitioner did
not file a declaration of estimated Federal individual income tax
pursuant to the requirements of section 6015.6 A review of the
section 6015 requirements in effect at the time of the $31,000
payment reveals that petitioner was not required to file a
declaration of estimated tax. At the time he made the $31,000
remittance, the only income earned or that petitioner expected to
earn during 1980 was subject to withholding.
Although of less significance, we note that petitioner
attempted to make the remittance (deposit) without the aid of a
tax professional. Under these circumstances, his explanation of
the use of the notation "1st Est 1980" is more plausible. We are
also cognizant of the conditions under which petitioner decided
to make the remittance. The use of cocaine, the influences of
his divorce proceeding, his illegal activities, and his knowledge
that he was becoming less rational due to drug use support
petitioner’s position of a generalized advance tax deposit as
opposed to a payment or estimated payment for a specific year.
In the same vein, petitioner was already engaged in a pattern of
failing to file returns. It would be difficult to find the
6 Sec. 6015 contained the monetary thresholds and the
procedural requirements for filing a declaration of estimated
income tax by an individual. It was in effect for the taxable
year under consideration, but was repealed for the taxable years
after calendar year 1984. Deficit Reduction Act of 1984, Pub. L.
98-369, sec. 412(a)(1), 98 Stat. 792.
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